Agenda for 6 November 2008 IFRIC meeting

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

26 Oct 2008

The International Financial Reporting Interpretations Committee (IFRIC) will meet at the IASB's offices in London on Thursday 6 November 2008 (one day only) 10:00am to 17:30pm.

The meeting is open to the public and will be webcast. The tentative agenda is shown below.

Agenda for the IFRIC Meeting

Thursday 6 November 2008, London

  • Introduction, including minutes of previous meeting
  • D24 Customer Contributions – Redeliberations
  • Compliance Costs for REACH (European Commission Regulation Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals)
  • Customer-related Intangible Assets
  • Review of Tentative Agenda Decisions published in September 2008 IFRIC Update
    • IAS 39: – Restricted securities
    • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction – Application to prepaid employer's contribution reserve
  • Staff Recommendations for Tentative Agenda Decision
    • Regulatory assets and liabilities
    • IAS 32 – Classification of puttable and perpetual instruments
    • IAS 28 Associates – Potential effect of IFRS 3 and IAS 27 (as revised in 2008) on equity method accounting
    • IAS 39 – Derecognition
    • Fair Value Measurement of Financial Instruments in Inactive Markets – Determining the Discount Rate
  • Administrative Session
    • IFRIC work in progress


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